中华人民共和国海关对保税物流园区的管理办法

署　长 牟新生
二○○五年十一月二十八日

中华人民共和国海关对保税物流园区的管理办法

第一章　总　则

第一条　为了规范海关对保税物流园区及其进出货物、保税物流园区企业及其经营行为的管理，根据《中华人民共和国海关法》和有关法律、行政法规的规定，制定本办法。

第二条　本办法所称的保税物流园区（以下简称园区）是指经国务院批准，在保税区规划面积或者毗邻保税区的特定港区内设立的、专门发展现代国际物流业的海关特殊监管区域。

第三条　海关在园区派驻机构，依照本办法对进出园区的货物、运输工具、个人携带物品及园区内相关场所实行24小时监管。

第四条　园区与中华人民共和国境内的其他地区（以下简称区外）之间，应当设置符合海关监管要求的卡口、围网隔离设施、视频监控系统及其他海关监管所需的设施。

第五条　园区内设立仓库、堆场、查验场和必要的业务指挥调度操作场所，不得建立工业生产加工场所和商业性消费设施。

海关、园区行政管理机构及其经营主体、在园区内设立的企业（以下简称园区企业）等单位的办公场所应当设置在园区规划面积内、围网外的园区综合办公区内。除安全保卫人员和相关部门、企业值班人员外，其他人员不得在园区内居住。

第六条　经海关总署会同国务院有关部门对本办法第四条、第五条第一款规定的有关设施、场所验收合格后，园区可以开展有关业务。

第七条　园区可以开展下列业务：

（一）存储进出口货物及其他未办结海关手续货物；

（二）对所存货物开展流通性简单加工和增值服务；

（三）进出口贸易，包括转口贸易；

（四）国际采购、分销和配送；

（五）国际中转；

（六）检测、维修；

（七）商品展示；

（八）经海关批准的其他国际物流业务。

第八条　园区内不得开展商业零售、加工制造、翻新、拆解及其他与园区无关的业务。

第九条　有下列情形的，园区企业应当在规定的时间内书面报告园区主管海关并办理相关手续：

（一）遭遇不可抗力等灾害；

（二）海关监管货物被行政执法部门或者司法机关采取查封、扣押等强制措施；

（三）海关监管货物被盗窃；

（四）法律、行政法规规定的其他情形。

上述情形的报告时间，第（一）项在发生之日起5个工作日内，第（二）至（四）项在发生之日起3个工作日内。

第十条　对园区与区外之间进出的海关监管货物，园区主管海关可以要求企业提供相应的担保。

第十一条　法律、行政法规禁止进出口的货物、物品不得进出园区。

第二章　海关对园区企业的管理

第十二条　园区企业应当具有企业法人资格。园区企业在开展业务前，应当按照《中华人民共和国海关对报关单位注册登记管理规定》及相关规定向海关办理注册登记手续。

特殊情况下，经直属海关批准，区外法人企业可以依法在园区内设立分支机构。

第十三条　园区企业应当具备下列条件：

（一）具有向海关缴纳税款及履行其他法定义务的能力；

（二）在园区内拥有专门的营业场所。

第十四条　园区企业变更营业场所面积、地址等事项的，应当报经直属海关批准；变更名称、组织机构、性质、法定代表人、注册资本等注册登记内容的，应当在变更后5个工作日内报直属海关备案。

园区企业有前款以外的其他变更情形的，应当按照法律、行政法规的有关规定向园区主管海关报告并办理相关手续。

第十五条　海关对园区企业实行电子账册监管制度和计算机联网管理制度。

园区行政管理机构或者其经营主体应当在海关指导下通过“电子口岸”建立供海关、园区企业及其他相关部门进行电子数据交换和信息共享的计算机公共信息平台。

园区企业应当建立符合海关监管要求的计算机管理系统，提供供海关查阅数据的终端设备，按照海关规定的认证方式和数据标准与海关进行联网。

第十六条　园区企业应当依照《中华人民共和国会计法》及有关法律、行政法规的规定，规范财务管理，设置符合海关监管要求的账簿、报表，记录本企业的财务状况和有关进出园区货物、物品的库存、转让、转移、销售、简单加工、使用等情况，如实填写有关单证、账册，凭合法、有效的凭证记账和核算。

园区企业应当编制月度货物进、出、转、存情况表和年度财务会计报告，并定期报送园区主管海关。

第三章　海关对进出园区货物的监管

第一节　对园区与境外之间进出货物的监管

第十七条　海关对园区与境外之间进、出的货物实行备案制管理，但园区自用的免税进口货物、国际中转货物或者法律、行政法规另有规定的货物除外。境外货物到港后，园区企业（或者其代理人）可以先凭舱单将货物直接运至园区，再凭进境货物备案清单向园区主管海关办理申报手续。

第十八条　园区与境外之间进出的货物应当向园区主管海关申报。园区货物的进出境口岸不在园区主管海关管辖区域的，经园区主管海关批准，可以在口岸海关办理申报手续。

第十九条　园区内开展整箱进出、二次拼箱等国际中转业务的，由开展此项业务的企业向海关发送电子舱单数据，园区企业向园区主管海关申请提箱、集运等，凭舱单等单证办理进出境申报手续。

第二十条　从园区运往境外的货物，除法律、行政法规另有规定外，免征出口关税。

第二十一条　下列货物、物品从境外进入园区，海关予以办理免税手续：

（一）园区的基础设施建设项目所需的设备、物资等；

（二）园区企业为开展业务所需的机器、装卸设备、仓储设施、管理设备及其维修用消耗品、零配件及工具；

（三）园区行政管理机构及其经营主体和园区企业自用合理数量的办公用品。

第二十二条　下列货物从境外进入园区，海关予以办理保税手续：

（一）园区企业为开展业务所需的货物及其包装物料；

（二）加工贸易进口货物；

（三）转口贸易货物；

（四）外商暂存货物；

（五）供应国际航行船舶和航空器的物料、维修用零配件；

（六）进口寄售货物；

（七）进境检测、维修货物及其零配件；

（八）供看样订货的展览品、样品；

（九）未办结海关手续的一般贸易货物；

（十）经海关批准的其他进境货物。

第二十三条　园区行政管理机构及其经营主体和园区企业从境外进口的自用交通运输工具、生活消费用品，按一般贸易进口货物的有关规定向海关办理申报手续。

第二十四条　园区与境外之间进出的货物，不实行进出口许可证件管理，但法律、行政法规、规章另有规定的除外。

第二节　对园区与区外之间进出货物的监管

第二十五条　园区与区外之间进出的货物，由园区企业或者区外收、发货人（或者其代理人）在园区主管海关办理申报手续。

园区企业在区外从事进出口贸易业务且货物不实际进出园区的，可以在收、发货人所在地的主管海关或者货物实际进出境口岸的海关办理申报手续。

第二十六条　园区货物运往区外视同进口，园区企业或者区外收货人（或者其代理人）按照进口货物的有关规定向园区主管海关申报，海关按照货物出园区时的实际监管方式的有关规定办理。

第二十七条　园区企业跨关区配送货物或者异地企业跨关区到园区提取货物的，可以在园区主管海关办理申报手续，也可以按照海关规定办理进口转关手续。

第二十八条　除法律、行政法规、规章规定不得集中申报的货物外，园区企业少批量、多批次进、出货物的，经园区主管海关批准可以办理集中申报手续，并适用每次货物进出口时海关接受该货物申报之日实施的税率、汇率。集中申报的期限不得超过1个月，且不得跨年度办理。

第二十九条　区外货物运入园区视同出口，由园区企业或者区外发货人（或者其代理人）向园区主管海关办理出口申报手续。属于应当征收出口关税的商品，海关按照有关规定征收出口关税；属于许可证件管理的商品，应当同时向海关出具有效的出口许可证件，但法律、行政法规、规章另有规定在出境申报环节提交出口许可证件的除外。

用于办理出口退税的出口货物报关单证明联的签发手续，按照下列规定办理：

（一）从区外进入园区供园区企业开展业务的国产货物及其包装物料，由园区企业或者区外发货人（或者其代理人）填写出口货物报关单，海关按照对出口货物的有关规定办理，签发出口货物报关单证明联；货物转关出口的，启运地海关在收到园区主管海关确认转关货物已进入园区的电子回执后，签发出口货物报关单证明联；

（二）从区外进入园区供园区行政管理机构及其经营主体和园区企业使用的国产基建物资、机器、装卸设备、管理设备等，海关按照对出口货物的有关规定办理，并签发出口货物报关单证明联；

（三）从区外进入园区供园区行政管理机构及其经营主体和园区企业使用的生活消费用品、办公用品、交通运输工具等，海关不予签发出口货物报关单证明联；

（四）从区外进入园区的原进口货物、包装物料、设备、基建物资等，区外企业应当向海关提供上述货物或者物品的清单，按照出口货物的有关规定办理申报手续，海关不予签发出口货物报关单证明联，原已缴纳的关税、进口环节增值税和消费税不予退还。

第三十条　从园区到区外的货物涉及免税的，海关按照进口免税货物的有关规定办理。

第三十一条　经园区主管海关批准，园区企业可以在园区综合办公区专用的展示场所举办商品展示活动。展示的货物应当在园区主管海关备案，并接受海关监管。

园区企业在区外其他地方举办商品展示活动的，应当比照海关对暂时进口货物的管理规定办理有关手续。

第三十二条　园区行政管理机构及其经营主体和园区企业使用的机器、设备和办公用品等，需要运往区外进行检测、维修的，应当向园区主管海关提出申请，经园区主管海关核准、登记后可以运往区外。

第三十三条　运往区外检测、维修的机器、设备和办公用品等不得留在区外使用，并自运出之日起60日内运回园区。因特殊情况不能如期运回的，园区行政管理机构及其经营主体和园区企业应当于期满前10日内，以书面形式向园区主管海关申请延期，延长期限不得超过30日。

第三十四条　检测、维修完毕运回园区的机器、设备等应当为原物。有更换新零配件或者附件的，原零配件或者附件应当一并运回园区。

对在区外更换的国产零配件或者附件，如需退税，由园区企业或者区外企业提出申请，园区主管海关按照出口货物的有关规定办理，并签发出口货物报关单证明联。

第三十五条　区外原进口货物需要退运出境或者原出口货物需要复运进境的，不得经过园区进出境或者进入园区存储。

根据无代价抵偿货物规定进行更换的区外原进口货物，留在区外不退运出境的，也不得进入园区。

第三节　对园区内货物的监管

第三十六条　园区内货物可以自由流转。园区企业转让、转移货物时应当将货物的具体品名、数量、金额等有关事项向海关进行电子数据备案，并在转让、转移后向海关办理报核手续。

第三十七条　未经园区主管海关许可，园区企业不得将所存货物抵押、质押、留置、移作他用或者进行其他处置。

按照本办法第二十一条规定免税进入园区的货物、物品，适用本条前款的规定。

第三十八条　园区企业可以对所存货物开展流通性简单加工和增值服务，包括分级分类、分拆分拣、分装、计量、组合包装、打膜、加刷唛码、刷贴标志、改换包装、拼装等具有商业增值的辅助性作业。

第三十九条　申请在园区内开展维修业务的企业应当具有企业法人资格，并在园区主管海关登记备案。园区企业所维修的产品及其零配件仅限于来自境外，检测维修后的产品、更换的零配件以及维修过程中产生的物料等应当复运出境。

第四十条　园区企业自开展业务之日起，应当每年向园区主管海关办理报核手续。园区主管海关应当自受理报核申请之日起30日内予以核库。企业有关账册、原始数据应当自核库结束之日起至少保留3年。

第四十一条　进入园区的国内出口货物尚未办理退税手续的，因品质或者规格原因需要退还出口企业时，园区企业应当在货物申报进入园区之日起1年内提出申请，并提供出口企业所在地主管税务部门出具的未办理出口退税证明，经园区主管海关批准后，可以办理退运手续，且无需缴纳进口关税、进口环节增值税和消费税；海关已征收出口关税的，应当予以退还。货物以转关方式进入园区的，园区企业出具启运地海关退运联系单后，园区主管海关办理相关手续。

进境货物未经流通性简单加工，需原状退运出境的，园区企业可以向园区主管海关申请办理退运手续。

已办理出口退税的货物或者已经流通性简单加工的货物（包括进境货物）如需退运，按照进出口货物的有关规定办理海关手续。

第四十二条　除已经流通性简单加工的货物外，区外进入园区的货物，因质量、规格型号与合同不符等原因，需原状返还出口企业进行更换的，园区企业应当在货物申报进入园区之日起1年内向园区主管海关申请办理退换手续。海关按照《中华人民共和国海关进出口货物征税管理办法》的有关规定办理。

更换的货物进入园区时，可以免领出口许可证件，免征出口关税，但海关不予签发出口货物报关单证明联。

第四十三条　园区企业需要开展危险化工品和易燃易爆物品存储业务的，应当取得安全生产管理、消防、环保等相关部门的行政许可，并报园区主管海关备案。有关储罐、装置、设备等设施应当符合海关的监管要求。

通过管道进出园区的货物，应当配备计量检测装置和其他便于海关监管的设施、设备。

第四十四条　除法律、行政法规规定不得声明放弃的货物外，园区企业可以申请放弃货物。

放弃货物由园区主管海关依法提取变卖，变卖收入由海关按照有关规定处理。依法变卖后，企业凭放弃该批货物的申请和园区主管海关提取变卖该货物的有关单证办理核销手续；确因无使用价值无法变卖并经海关核准的，由企业自行处理，园区主管海关直接办理核销手续。放弃货物在海关提取变卖前所需的仓储等费用，由企业自行承担。

对按照规定应当销毁的放弃货物，由企业负责销毁，园区主管海关可以派员监督。园区主管海关凭有关主管部门的证明材料办理核销手续。

第四十五条　因不可抗力造成园区货物损坏、损毁、灭失的，园区企业应当及时书面报告园区主管海关，说明理由并提供保险、灾害鉴定部门的有关证明。经园区主管海关核实确认后，按照下列规定处理：

（一）货物灭失，或者虽未灭失但完全失去使用价值的，海关予以办理核销和免税手续；

（二）进境货物损坏、损毁，失去原使用价值但可以再利用的，园区企业可以向园区主管海关办理退运手续。如不退运出境并要求运往区外的，由园区企业提出申请，并经园区主管海关核准，根据受灾货物的使用价值进行估价、征税后运出园区外；

（三）区外进入园区的货物损坏、损毁，失去原使用价值但可以再利用，且需向出口企业进行退换的，可以退换为与损坏货物同一品名、规格、数量、价格的货物，并向园区主管海关办理退运手续。

需退运到区外的，如属于尚未办理出口退税手续的，可以向园区主管海关办理退运手续；如属已经办理出口退税手续的，按照本条第（二）项进境货物运往区外的有关规定办理。

第四十六条　因保管不善等非不可抗力因素造成货物损坏、损毁、灭失的，按下列规定办理：

（一）对于从境外进入园区的货物，园区企业应当按照一般贸易进口货物的规定，以货物进入园区时海关接受申报之日适用的税率、汇率，依法向海关缴纳损毁、灭失货物原价值的关税、进口环节增值税和消费税；

（二）对于从区外进入园区的货物，园区企业应当重新缴纳因出口而退还的国内环节有关税收，海关据此办理核销手续。

第四十七条　园区货物不设存储期限。

第四节　对园区与其他海关特殊监管区域、保税监管场所之间往来货物的监管

第四十八条　海关对于园区与海关特殊监管区域或者保税监管场所之间往来的货物，继续实行保税监管，不予签发出口货物报关单证明联。但货物从未实行国内货物入区（仓）环节出口退税制度的海关特殊监管区域或者保税监管场所转入园区的，按照货物实际离境的有关规定办理申报手续，由转出地海关签发出口货物报关单证明联。

第四十九条　园区与其他海关特殊监管区域、保税监管场所之间的货物交易、流转，不征收进出口环节和国内流通环节的有关税收。

第四章　对进出园区运输工具和人员携带货物、物品的监管

第五十条　运输工具和人员应当经海关指定的专用通道进出园区。

第五十一条　对园区和其他口岸、海关特殊监管区域或者保税监管场所之间进出的货物，应当由经海关备案或者核准的运输工具承运。承运人应当遵守海关有关运输工具及其所载货物的管理规定。

第五十二条　园区与区外非海关特殊监管区域或者保税监管场所之间货物的往来，企业可以使用其他非海关监管车辆承运。承运车辆进出园区通道时应当经海关登记，海关可以对货物和承运车辆进行查验、检查。

第五十三条　下列货物进出园区时，按照海关规定办理相关手续并经园区主管海关查验后，可以由园区企业指派专人携带或者自行运输：

（一）价值1万美元及以下的小额货物；

（二）因品质不合格复运区外退换的货物；

（三）已办理进口纳税手续的货物；

（四）企业不要求出口退税的货物；

（五）其他经海关核准的货物。

第五章　附　则

第五十四条　除国际中转货物和其他另有规定的货物外，从境外运入园区的货物和从园区运往境外的货物列入海关进出口统计。从区外运入园区和从园区运往区外的货物，列入海关单项统计。

园区企业之间转让、转移的货物，以及园区与其他海关特殊监管区域或者保税监管场所之间往来的货物，不列入海关统计。

第五十五条　本办法下列用语的含义：

园区综合办公区，是指园区行政管理机构或者其经营主体在园区规划面积内、围网外投资建立，供海关、园区企业和其他有关机构使用的具有办公、商务、报关、商品展示等功能的场所。

拼箱，是指从境外启运的国际集装箱中转货物，在中转港存放期间由园区企业根据收发货人指令单独进行流通性简单加工和增值服务，或者与中转港所在国、地区的其他进口或者出口货物重新组合拼箱后，再次装船集中运往境外同一目的港的物流活动。

核库，是指经企业申请，由海关盘查企业实际库存，并对海关及企业电子账册进、出、转、存的数据进行比对确认的行为。

海关特殊监管区域，是指经国务院批准设立的保税区、出口加工区、园区、保税港区及其他特殊监管区域。

保税监管场所，是指经海关批准设立的保税物流中心（A、B型）、保税仓库、出口监管仓库及其他保税监管场所。

第五十六条　违反本办法规定，构成走私或者违反海关监管规定行为的，海关按照《中华人民共和国海关法》、《中华人民共和国海关行政处罚实施条例》的有关规定进行处理；构成犯罪的，依法追究刑事责任。

关联资料：宪法法律共1部行政法规共1部

第五十七条　本办法由海关总署负责解释。

第五十八条　本办法自2006年1月1日起施行。

Measures of the Customs of the People's Republic of China for the Administration of Bonded Logistic Parks

Order of the General Administration of Customs No.134

The Measures of the Customs of the People's Republic of China for the Administration of Bonded Logistic Parks, which were adopted upon deliberation at the executive meeting of the General Administration of Customs on November 1st, 2005, are hereby promulgated, and shall go into effect as of January 1st, 2006.

Director General Mou Xinsheng
November 28, 2005.

Measures of the Customs of the People's Republic of China for the Administration of Bonded Logistic Parks

Chapter I General Provisions

Article 1 In order to regulate the administration of the Customs on bonded logistic parks and the flow of goods into or out thereof, enterprises in the bonded logistic parks and their operation, these Measures are formulated according to the Customs Law of the People's Republic of China as well as the relevant laws and administrative regulations .

Article 2 The term "bonded logistic park" （hereinafter referred to as the park） as mentioned in these Measures refers to the special zone under Customs supervision, which are established within the planning areas of a bonded zone or a special port section adjacent to the bonded zone for the development of modern international logistics upon the approval of the State Council.

Article 3 The Customs shall set up office to be stationed in the park and carry out 24-hour supervision over the goods, means of transport, articles carried by individuals that enter and exit the park, and the relevant locations within the park in accordance with these Measures.

Article 4 Checkpoints, isolation facilities, video monitoring systems and other facilities necessary for the Customs surveillance, which meet the requirements of Customs surveillance, shall be established between the park and the other areas within the territory of the People's Republic of China （hereinafter referred to as areas beyond the park）.

Article 5 Warehouses, yards, checking sites, and operation places necessary for business commanding and dispatching shall be established within the park, and no industrial production and processing places and commercial consumption facilities may be established therein.

The Customs, the administrative organ of the park and the operating entity thereof, as well as the offices of enterprises established within the park （hereinafter referred to as the enterprises in the park） and of other entities shall be established in the comprehensive office areas of the park within the planning areas and outside the net surrounding the park. Except security guards and the personnel on duty of the relevant departments and of enterprises, no other person may reside in the park.

Article 6 The relevant businesses may not be carried out in the park unless the relevant facilities and places as prescribed in Article 4 and paragraph one of Article 5 of the these Measures are qualified upon the check acceptance conducted by the General Administration of Customs in conjunction with the relevant departments of the State Council.

Article 7 The following businesses may be carried out in the park:

1. Storing of import and export goods and other goods that haven't gone through the formalities for Customs clearance;

2. Performance of simple circulative processing and value-added services for the stock in trade;

3. Import and export trade, including transit trade;

4. International purchase, allocation and distribution;

5. International transit business;

6. Testing and maintenance;

7. Exhibition of commodities; and

8. Other international logistic businesses as approved by the Customs.

Article 8 No commercial retail, processing and manufacture, renovation, dismantlement, and any other business in no relation with the park areas may be carried out within the park.

Article 9 Under any of the following circumstances, the enterprises in the park shall report in writing to the competent Customs in the park and go through the relevant formalities within the time limit prescribed by these measures:

1. They suffer from force majeure and other disasters;

2. The goods under Customs supervision are seized, detained or under other mandatory measures taken by the administrative law enforcement departments or judicial departments;

3. The goods under Customs supervision are stolen; or

4. Other circumstances as prescribed by laws and administrative regulations.

The time limit for reporting the aforesaid circumstances shall be within 5 workdays as of the occurrence in the case of the circumstance as prescribed in item （1）; and the time shall be within 3 workdays in the case of the circumstances as prescribed in items （2） through （4）.

Article 10 For the goods under Customs supervision that are transported between the park and the areas beyond the park, the competent Customs houses in the park areas may request the enterprises to provide corresponding guarantee.

Article 11 Goods and articles that are prohibited from import and export by laws or administrative regulations my not enter and exit the park.

Chapter II Administration of the Customs on Enterprises in the Park

Article 12 Enterprises in the park shall have the qualification of a legal entity. Before carrying out business, the enterprises in the park shall go through registration formalities with the Customs according to the Provisions of the Customs of the People's Republic of China on the Administration of Registration of Declaration Entities and the relevant provisions.

Under special circumstances, and upon the approval of the Customs directly under the General Administration of Customs, a legal person enterprise beyond the park may establish branches within the park according to law.

Article 13 Enterprises in the park shall satisfy the following conditions:

1. Having the capability to pay taxes to the Customs and perform other legal obligations; and

2. Having a special business office in the park.

Article 14 Where an enterprise in the park plans to change the areas and address of its business office and other matters concerned, it shall report to the Customs directly under the General Administration of Customs for approval. If it plans to change its name, organization, nature, legal representative, registered capital, and other registered items, it shall file with the Customs directly under the General Administration of Customs for record within 5 workdays as of the date of change.

In the case of changes other than those as prescribed in the preceding paragraph, the enterprise shall, in accordance with the relevant provisions of laws and administrative regulations, report to the competent Customs in the park and go through the relevant formalities.

Article 15 The Customs shall implement the electronic account book supervision system and the computer network management system with respect to the enterprises in the park.

The administrative organ of the park or the operating entity thereof shall, under the guidance of the Customs, establish a computerized public information platform by the virtue of the Electronic Port for the purpose of electronic data exchange and information sharing between the Customs, enterprises in the park, and other relevant departments.

Enterprises in the park shall establish a computerized management system in compliance with the requirements of Customs supervision, provide the Customs with terminals to consult data, and network with the Customs in light of the ways of certification and data standard as prescribed by the Customs.

Article 16 Enterprises in the park shall, in accordance with the Accounting Law of the People's Republic of China and the provisions of the relevant laws and administrative regulations, regulate accounting management, maintain account books and compile statements and reports, which meet the requirements of Customs supervision, and keep record of their financial situation as well as such information as the stock, conveyance, transfer, sale, simple processing, and utilization of goods and articles transported in or out of the park, faithfully fill out the relevant documentations, account books, and keep accounts and make business accounting based on the legal and valid vouchers

Enterprises in the park shall compile reports on the import, export, transfer and storage of goods on monthly basis and the annual financial statements, and regularly report them to the competent Customs in the park.

Chapter III Customs Supervision over Goods Entering and Exiting the Park

Section I Supervision over Goods Transported between the Park Areas and Foreign Countries

Article 17 The Customs shall implement archival filing management as to the goods transported between the park and foreign countries, except the tax-free import goods for the self use of the park, goods in international transit or goods concerning which other laws or administrative regulations prescribes otherwise. After overseas goods have reached the ports, enterprises in the park （or agents thereof） may transport the goods directly to the park upon the strength of the manifest of cargo, and then go through declaration formalities with the competent Customs in the park upon the strength of the archival filing checklists of goods that enter into the territory of China.

Article 18 Goods transported between the park and foreign countries shall be declared with the competent Customs in the park. If the entry and exit ports of the goods in the park are not situated within the area under the jurisdiction of the competent Customs of the park, the declaration formalities may be gone through with the Customs in the ports upon the approval of the competent Customs in the park.

Article 19 If such international transit businesses as the transport of the full container load in and out, and groupage for the second time, are carried out in the park, the enterprise that carries out such businesses shall send electronic data of the manifest of cargo to the Customs, and the enterprise concerned in the park shall apply for delivery and consolidation to the competent Customs in the park, and go through the Customs declaration formalities for entry and exit of goods upon the strength of the manifest of cargo, and other documents.

Article 20 Goods shipped to foreign countries from the park are exempt from export tax, except as otherwise prescribed by any other laws or administrative regulations.

Article 21 The Customs shall handle the tax exemption formalities for the following goods and articles that are transported into the park from overseas:

1. Equipment and materials as are needed for the construction projects of infrastructure in the park;

2. Machines, loading and unloading equipment, warehouse facilities, management facilities as are needed for the enterprises in the park to carry out business, and the consumables, components and parts, and tools for their maintenance; and

3. Reasonable amount of office supplies for the self use of the administrative organ of the park and the operating entity thereof, and enterprises in the park.

Article 22 The Customs houses shall handle the formalities concerning protective tariff for the following goods that are transported into the park from overseas:

1. Goods and packing materials thereof as are needed for the enterprises in the park to carry out business;

2. Goods imported under processing trade;

3. Goods in transit trade;

4. Goods preserved temporarily for foreign businessmen;

5. Materials and components and parts for the maintenance of the ocean-going vessels and international aircrafts;

6. Import consignment;

7. Goods entered for testing and maintenance, and the components and parts thereof;

8. Exhibits and samples for order by sample;

9. General trade goods whose Customs clearance formalities have not been gone through; and

10. Other entry goods as approved by the Customs.

Article 23 The administrative organ of the park and the operating entity thereof, and enterprises in the park shall, in accordance with the relevant provisions on goods import under general trade, go through declaration formalities for the means of transport and living consumption goods imported by them for self use from overseas.

Article 24 Goods transported between the park and foreign countries are not subject to the import and export licensing administration, except as otherwise prescribed by laws, administrative regulations and rules.

Section II Supervision over Goods Transported between the Park and the Areas beyond the Park

Article 25 For goods transported between the park and the areas beyond the park, the enterprise in the park or the consignor or consignee （or agents thereof） the areas beyond the park shall go through declaration formalities with the competent Customs in the park.

Where an enterprise in the park engages in the import and export trade in the area beyond the park and goods are not transported into and out of the park in fact, it may go through declaration formalities with the competent Customs at the locality of the consignor or the consignee or with the Customs at the port of the actual entry and exit of the goods.

Article 26 Shipment of goods from the park to the area beyond the park shall be regarded as import, the enterprise in the park or the consignee （or agents thereof） in area beyond the park shall lodge declaration with the competent Customs in the park according to the relevant provisions concerning import goods, and the Customs shall handle the formalities in light of the actual ways of supervision when the goods are transported out of the park.

Article 27 Where an enterprise in the park distributes goods by crossing the Customs jurisdiction or an enterprise from other areas takes delivery of goods in the park by crossing the Customs jurisdiction, it may go through declaration formalities with the competent Customs in the park or import transit formalities according to the Customs provisions.

Article 28 Except the goods that may not be declared collectively as prescribed by laws, administrative regulations or rules, where an enterprise in the park imports or exports goods in small quantity and by multi-batch, it may go through declaration formalities collectively upon approval of the competent Customs in the park, and apply the tariff rate and exchange rate applicable on the day when the Customs accepts the declaration for each importation and exportation of the goods. The time limit for collective declaration may neither exceed one month nor straddle over year.

Article 29 Shipment of goods from the areas beyond the park into the park shall be regarded as export, and the declaration formalities shall be gone through with the competent Customs in the park by the enterprises in the park or the consigners （or agents thereof） in the areas beyond the park. For the commodities subject to export tax, the Customs shall levy export tax according to the relevant provisions; for the commodities subject to licensing administration, the effective export licenses shall be presented to the Customs at the same time, unless it is otherwise prescribed by other laws, administrative regulations or rules that the export licenses shall be submitted at the link of export declaration.

The formalities for issuing the certification page of the declaration form of export goods for handling export tax refund shall be handled according to the following applicable provisions:

1. For home-made goods and packing materials thereof transported into the park from the areas beyond the park for enterprises in the park to carry out business, the enterprises in the park or the consigners （or agents thereof） in the areas beyond the park shall fill out the Customs declaration form for export goods, and the Customs shall handle it according to the relevant provisions on export goods, and issue the certification page of the declaration form of export goods. If the goods are exported in transit, the Customs in the place of consignment shall issue the certification page of the declaration form of export goods after receiving the electronic return receipt of the competent Customs in the park confirming that the goods in transit have transported into the park;

2. For the home-made materials for capital construction, machines, loading and unloading equipment, and management facilities, etc. that are transported into the park from the areas beyond the park for the use of the administrative organ of the park and the operating entity thereof and enterprises in the park, the Customs shall handle them according to the relevant provisions on export goods, and issue the certification page of the declaration form of export goods;

3. For the living consumption goods, office supplies, and means of transport that are transported into the park from the areas beyond the park for the use of the administrative organ of the park and the operating entity thereof and enterprises in the park, the Customs shall not issue the certification page of the declaration form of export goods;

4. For the original import goods, packing materials, equipment, and capital construction materials that are transported into the park from the areas beyond the park, enterprises in the areas beyond the park shall present the lists of the aforesaid goods or articles to the Customs, and go through declaration formalities according to the relevant provisions on export goods, and the Customs houses shall not issue the certification page of the declaration form of export goods, and the duties, import value added tax and consumption tax that have been paid shall not be refunded.

Article 30 Where tax exemption is involved in any goods transported from the park to the areas beyond the park, the Customs shall handle tax exemption according to the relevant provisions on import goods exempt from tax.

Article 31 Upon approval of the competent Customs in the park, enterprises in the park may lay out merchandises at the special exhibition places of the comprehensive office areas in the park. The exhibits shall be put on record with the competent Customs in the park, and under the supervision of the Customs.

Where an enterprise in the park lays out merchandises in other places outside the park, the Customs houses shall handle the relevant formalities in light of the administrative provisions of the Customs on temporary import of goods.

Article 32 If it is necessary to transport out of the park the machines, equipment and office supplies for the use of the administrative organ of the park and the operating entity thereof and enterprises in the park for testing and maintenance, the said organs and enterprises shall file an application to the competent Customs houses in the park, and the goods may be transported out of the park upon approval of and registration with the competent Customs in the park.

Article 33 Machines, equipment, and office supplies that are transported out of the park for testing and maintenance may not be kept in the areas beyond the park for use, and shall be transported back to the park within 60 days from the day when they are transported out. If they cannot be transported back as required due to special circumstances, the administrative organ of the park areas and the operating entity thereof and the enterprise concerned in the park shall apply in writing for extension of time limit to the competent Customs in the park within 10 days before expiry of time limit, and the period of extension may not exceed 30 days.

Article 34 Machines and equipment that are transported back to the park after completion of testing and maintenance shall be the originals. If any parts and components or accessories are replaced, the original parts and components or accessories shall be transported back to the park along with the machines and equipment.

For home-made parts and components or accessories replaced in the areas beyond the park, if it is necessary to refund tax, enterprises in the park or in the areas beyond the park shall file an application in this regard, and the competent Customs in the park shall handle it according to the relevant provisions on export goods, and issue the certification page of the declaration form of export goods.

Article 35 If it is necessary to return any goods originally imported into the areas beyond the park out of China or to re-transport any originally exported goods back to China, the goods may not be transported into or out of China by crossing the park or transported into the park for storage.

If the goods originally imported into the areas beyond the park that is replaced under the provisions on goods imported at zero cost for replacement purposes are kept in the areas beyond the park and not shipped out of China, they may not be transported into the park areas.

Section III Supervision over Goods within the Park

Article 36 Goods in the park may be circulated freely. When transferring or conveying goods, enterprises in the park shall, by electronic means, file such matters as the name of the goods, quantity, and amount with the Customs for record, and shall go through formalities for verification after the goods are transferred or conveyed.

Article 37 No enterprise in the park may make mortgage, pledge, lien on the goods in stock, nor may it appropriate the goods for other purposes, or make other disposal without approval of the competent Customs in the park.

The provisions of the preceding paragraph of this Article shall be applicable to the tax-free goods and articles that are transported into the park under the provisions of Article 21 of these Measures.

Article 38 Enterprises in the park may perform circulative simple processing and value-added services on the goods stored therein, including grading and classification, dismantling and sorting out, separate packing, measuring, combination packaging, fixing films, adding shipping marks, mark labeling, changing package, and assembling, and other auxiliary operations that lead to increase in commercial value.

Article 39 An enterprise that applies for engaging in maintenance business within the park shall have the qualification of a legal entity, and shall be registered and filed for record with the competent Customs in the park. The products and the components and parts thereof under the maintenance of enterprises in the park shall come only from foreign countries, and the products after testing and maintenance, the replaced components and parts, as well as the materials produced during the process of maintenance shall be shipped out of China.

Article 40 From the day of carrying out business, enterprises in the park shall go through formalities for reporting for verification with the competent Customs in the park each year. The competent Customs in the park shall verify the inventory within 30 days as of the date of receipt of the application for reporting for verification. The relevant account books and original data of the enterprises shall be preserved for at least 3 years from the day when the inventory verification is completed.

Article 41 When domestic export goods transported into the park for which tax refund formalities have not been gone through, need to be returned to the export enterprises due to the reason of quality or specifications, the enterprise concerned in the park shall, within one year from the day when the goods are declared to be transported into the park, file an application to the competent Customs in the park , and provide the certificate issued by the competent tax authority at the locality of the export enterprise, certifying the export tax refund has not been handled. After the competent Customs in the park grants approval for it, the enterprise may go through the formalities for returning the goods without paying export tax, import value-added tax and consumption tax. If the Customs have collected export tax, the export tax collected shall be refunded. If the goods are transported into the park areas by way of transit, the competent Customs in the park shall handle the relevant formalities after the enterprise in the park has presented the form of contact for returning the goods issued by the Customs at the place of consignment.

In case any entry goods that have not undergone circulative simple processing need to be shipped out of China in their original status, the enterprise in the park may apply for going through returning formalities to the competent Customs in the park.

In case there is necessity to return any goods that have gone through export tax refund formality or have been subject to circulating simple processing （including entry goods）, the Customs formalities shall be handled in light of the relevant provisions on import and export goods.

Article 42 Apart from the goods that have undergone circulative simple processing, if it is necessary to return any goods that enter into the park from the areas beyond the park to the export enterprises for replacement in their original status due to inconformity of quality, specifications, and types with the contract, or other reasons, the enterprise in the park shall, within one year from the day when the goods are declared to be transported into the park, go through formalities for returning the goods for replacement with the competent Customs in the park. The Customs shall handle the formalities according to the relevant provisions of the Measures of the Customs of the People's Republic of China for the Administration of Tax Collection on Import and Export Goods.

In case the replacements are transported into the park, they may be exempt from export license and export tax, but the Customs shall not issue the certification page of the declaration form of export goods.

Article 43 Where an enterprise in the park needs to carry out the business of storage of dangerous chemicals and flammables and explosives, it shall obtain the administrative licenses from the relevant departments of work safety, fire control, and environmental protection, etc., and report to the competent Customs in the park for record. The relevant storage tanks, devices, equipment and other facilities shall comply with the requirements of Customs supervision.

Goods that are transported into and out of the park through pipelines shall be equipped with measuring and testing devices, and other facilities and equipment for the convenience of Customs supervision.

Article 44 Enterprises in the park may apply for abandoning the goods other than those which may not be abandoned by declaration as prescribed by laws or administrative regulations.

The goods abandoned shall be extracted and sold off by the competent Customs in the park according to law, the income from the sale shall be disposed of by the Customs in light of the relevant provisions. After the goods are sold off according to law, the enterprises shall go through the verification formalities upon the strength of the application for abandoning this batch of goods and the relevant documents concerning extraction and selling of the goods by the competent Customs. Where the goods can not be sold off because they have no use value, the enterprises may dispose of them by themselves, and the competent Customs in the park may handle the verification formalities directly. The warehouse fees and other fees as are needed before extraction and selling of the goods by the Customs shall be borne by the enterprises themselves.

For the goods abandoned that shall be destroyed as required, the enterprises shall be responsible for destroying them, and the competent Customs in the park may dispatch officers to make supervision. The competent Customs in the park shall handle the formalities of cancellation after verification upon the strength of the certificates issued by competent departments.

Article 45 In case the goods in the park are damaged, destroyed or lost due to force majeure, enterprises in the park shall immediately report it in writing to the competent Customs in the park, explain the reasons for it, and provide the relevant proofs of the insurance and disaster identification departments. After the said proofs are recognized by the competent Customs in the park, such goods shall be handled according to the following applicable provisions:

1. If the goods are lost or are not lost but have lost use value completely, the Customs shall handle formalities for verification and tax exemption;

2. If the entry goods are damaged or destroyed, and lose their original use value but may be reused, enterprises in the park may go through formalities for returning these goods with the competent Customs in the park. If the goods are not to be returned out of China and are required to be transported to the areas beyond the park, enterprises in the park may file an application to the competent Customs in the park, and the goods shall be transported out of the park after the competent Customs in the park has granted approval to the application, and made assessment and tax collection on the use value of the goods that suffer disaster,

3. If the goods that are transported into the park from the area beyond the park are damaged or destroyed, lose their original use value but may be reused, and there is necessity to replace them or return them to the export enterprises, they may be replaced by the goods of which the name, specification, quantity, and price are the same as those of the original goods, and the enterprises in the park shall go through returning formalities with the competent Customs in the park.

Where the goods need to be returned to the areas beyond the park, and the export tax refund formalities have not been handled for them, the enterprises in the park may go through the returning formalities with the competent Customs in the park; if the export tax refund formalities have been gone through, the goods shall be handled in light of the relevant provisions on transporting the entry goods to the areas beyond the park as prescribed in item （2） of this Article.

Article 46 In case goods are damaged, destroyed, or lost due to inappropriate storage and factors other than force majeure, they shall be handled according to the following applicable provisions:

1. For the goods transported into the park from foreign countries, the enterprises in the park shall, according to the provisions on goods imported under general trade, and on the basis of the tax rate and exchange rate applicable on the day when the Customs accepts the declaration at the time when the goods are transported into the park, pay duties, import value-added tax, and consumption tax according to law to the Customs on the original value of the goods that are damaged or lost; and

2. For the goods that are transported into the park from the areas beyond the park, the enterprises in the park shall repay the relevant taxes in the domestic link that are refunded due to export, and the Customs shall handle formalities for writing off on this basis.

Article 47 No storage time may be set down for the goods in the park.

section IV Supervision over Goods Coming and Going between the Parks and Other Areas under Special Customs Supervision or Bonded Supervision Areas

Article 48 For goods that come and go between the parks and the areas under special Customs supervision or the bonded supervision areas, the Customs shall continue implementing bonded supervision and shall not issue the certification page of the declaration form of export goods. If the goods are transferred from the areas under special Customs supervision where the regime of export tax refund in the link of entry of domestic goods into the areas （warehouses thereof） is not implemented or from the bonded supervision areas, to the parks, the Customs shall handle the declaration formalities in light of the relevant provisions on the goods' actual leaving of China, and the Customs in the place of transfer shall issue the certification page of the declaration form of export goods.

Article 49 The relevant taxes in the link of import and export and domestic circulation shall not be collected on the transaction and circulation of goods between the park areas and other special areas under Customs surveillance or bonded supervision places.

Chapter IV Supervision over the Means of Transport and the Goods and Articles Carried by Individuals Entering and Exiting the Parks

Article 50 The means of transport and personnel shall enter and exit the parks through the special passages as designated by the Customs.

Article 51 Goods that are transported between the parks and other ports, areas under special Customs supervision or the bonded supervision areas shall be transported by the means of transport that is put on record with or approved by the Customs. The carriers shall abide by the administrative provisions concerning the relevant means of transport and the goods carried by them.

Article 52 If goods come and go between the park and the areas beyond the park not under special Customs supervision or the bonded supervision areas, the enterprises may use other vehicles that is not under Customs supervision to transport them. The vehicles employed shall be registered with the Customs when entering or exiting the passage of the park, and the Customs may check and inspect the goods and the vehicle.

Article 53 When the following goods are transported into and out of the park, an enterprise in the park may specifically assign persons to carry them or may transport them by themselves after having gone through the relevant formalities according to the Customs provisions and having been checked by the competent Customs in the park:

1. Small quantity of goods with the value of no more than USD 10,000;

2. Goods transported back to the areas beyond the park due to inconformity of the quality;

3. Goods for which the formalities concerning import tax payment have been gone through;

4. Goods for which the enterprise does not request for export tax refund; and

5. Other goods as approved by the Customs.

Chapter V Supplementary Provisions

Article 54 Apart from international transit goods and other goods specified differently, goods transported into the park from foreign countries and goods transported to foreign countries from the park shall be listed into the Customs import and export statistics. Goods transported into the park from the areas beyond the park and goods transported to the areas beyond the park from the park shall be listed into the Customs single statistics.

Goods transferred and conveyed between the enterprises in the park and the goods that come-and-go between the park and other areas under special Customs supervision or bonded supervision areas shall not be listed into the Customs statistics.

Article 55 The following terms in these Measures shall mean:

The term "comprehensive office areas in the park" means the places established within the planning areas of the park and outside the surrounding net by the administrative organ of the park or the operating entity thereof with investment, which have such functions as business handling, business affairs, declaration, and commodities exhibition, and etc., for the use of the Customs, enterprises, and other relevant organizations in the park.

The term "groupage" means the logistic activities whereby the enterprises in the park, according to the instruction of the consigners and consignees, undertake circulative simple processing and perform value-added services only on international container goods in transit that are consigned from foreign countries during the time they are stored in the transit port, or transport them collectively to the same one overseas port of destination after they are re-combined and consolidated with other import or export goods at the countries or districts where the transit ports are located.

The term "inventory verification" means acts of the Customs for making an inventory of the actual inventory of enterprises and making comparison and confirmation on the data in respect of enter, exit, transfer and storage of goods in the electronic account books of the Customs and the enterprises.

The term "areas under special Customs supervision" means the bonded zones, export processing zones, parks, bonded harbor areas and other areas under special supervision, which are established upon the approval of the State Council.

The term "bonded supervision areas" means the bonded logistic centers （Type A and Type B）, bonded warehouses, export supervised warehouses, and other bonded supervision areas, which are established upon approval of the Customs.

Article 56 In case anyone violates the provisions of the these Measures, and constitutes a smuggling act or act in violation of the provisions concerning Customs supervision, the Customs shall handle it in accordance with the relevant provisions of the Customs Law of the People's Republic of China and the Regulations of the People's Republic of China on the Implementation of Customs Administrative Punishment; if a crime is constituted, criminal liabilities shall be investigated according to law.

Article 57 The power to interpret these Measures shall remain with the General Administration of Customs.

Article 58 These Measures shall go into effect as of January 1st, 2006